https://www.taxtmi.com/acts?id=23991 Liability for offences committed through a company extends to the company and to persons in charge of and responsible for its business, while directors, managers, secretaries or other officers may also be deemed guilty where consent, connivance or negligence is proved. Similar liability applies to partners, kartas or managing trustees where the taxable person is a partnership firm, LLP, HUF or trust. A person is not liable if he proves lack of knowledge or due diligence to prevent the offence. en-us Mon, 27 Mar 2017 17:18:05 +0530 Fri, 26 Jun 2026 12:26:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23991 Liability for offences committed through a company extends to the company and to persons in charge of and responsible for its business, while directors, managers, secretaries or other officers may also be deemed guilty where consent, connivance or negligence is proved. Similar liability applies to partners, kartas or managing trustees where the taxable person is a partnership firm, LLP, HUF or trust. A person is not liable if he proves lack of knowledge or due diligence to prevent the offence. Act-Rules GST Mon, 27 Mar 2017 17:18:05 +0530 https://www.taxtmi.com/acts?id=23991